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회사의 브랜드 가치 위해 그린워싱 회피해야” | 한국경제
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ESG 공시 의무화가 얼마 남지 않았다." /> <meta charset="UTF-8" /> <meta http-equiv="Content-Type" content="text/html" /> <meta http-equiv="X-UA-Compatible" content="IE=edge" /> <meta name="viewport" content="width=1240, user-scalable=yes" /> <meta name="classification" content="economy" /> <meta property="article:published" content="2024-07-05" /> <meta name="robots" content="max-image-preview:large"> <meta property="fb:app_id" content="872625546175034" /> <meta property="og:url" content="https://www.hankyung.com/article/202406259276i"/> <meta property="og:type" content="article"/> <meta property="og:title" content="“회사의 브랜드 가치 위해 그린워싱 회피해야”" /> <meta property="og:description" content="“회사의 브랜드 가치 위해 그린워싱 회피해야”, ESG 공시 의무화를 앞두고 그린워싱을 방지하기 위한 대책을 마련해야 한다는 주문이 나온다. 이를 위해선 ESG 공시 시스템을 조기 안착시키고 지속가능성 보고서 등을 통해 나가는 ESG 관련 문구와 숫자를 점검해야 할 필요가 있다. ESG 공시 의무화가 얼마 남지 않았다." /> <meta property="og:site_name" content="한국경제"/> <meta property="og:locale" content="ko_KR"> <meta property="og:image" content="https://img.hankyung.com/photo/202406/01.37141269.1.jpg" /> <meta property="og:image:width" content="1200" /> <meta property="og:image:height" content="843" /> <meta name="twitter:card" content="summary_large_image" /> <meta name="twitter:site" content="@hankyungmedia" /> <meta name="twitter:title" content="“회사의 브랜드 가치 위해 그린워싱 회피해야”" /> <meta name="twitter:description" content="“회사의 브랜드 가치 위해 그린워싱 회피해야”, ESG 공시 의무화를 앞두고 그린워싱을 방지하기 위한 대책을 마련해야 한다는 주문이 나온다. 이를 위해선 ESG 공시 시스템을 조기 안착시키고 지속가능성 보고서 등을 통해 나가는 ESG 관련 문구와 숫자를 점검해야 할 필요가 있다. 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href="https://itcampus.hankyung.com" target="_blank" rel="nofollow">교육센터</a> </li> <li> <a href="https://bloomingbit.io" target="_blank" rel="nofollow">블루밍비트</a> </li> <li> <a href="https://kizmom.hankyung.com" target="_blank" rel="nofollow">키즈맘</a> </li> </ul> </div> </div> </div> </div> <!-- // 2024.10.28 더보기 메뉴 구조 변경 --> <!-- 2024.10.28 메뉴 검색 추가 --> <div class="allmenu-serach-wrap"> <div class="allmenu-serach-inner search-menu"> <div class="search-input-area"> <div class="search-input"> <input type="search" name="" placeholder="빠른 메뉴 찾기, 찾으시는 메뉴를 입력하세요" aria-label="검색어 입력" autocomplete="off" class="inp-field" value=""> <button type="button" class="btn-inp-reset"> <span class="blind">검색어 삭제</span> <i class="icon--cir-x"></i> </button> </div> </div> <div class="search-auto-layer"> <ul class="kwd-list"> </ul> <button type="button" class="btn-close-auto"> <span class="blind">자동완성창 닫기</span> </button> </div> </div> </div> <script type="module" src="https://static.hankyung.com/resource/menu/w.js?v=20241108_1"></script> <!-- // 2024.10.28 메뉴 검색 추가 --> </div> </div> </li> </ul> </nav> <div class="hk-top__util"> <!-- 통합 검색(2024.07.30 조각파일 바라보도록 수정) --> <div class="item hk-top__search"> <button type="button" class="btn-total-search"> <span class="blind">통합검색</span> </button> <div class="hk-top__search__layer"> <form action="https://search.hankyung.com/apps.frm/search.total" method="get"> <fieldset> <legend>한국경제 통합검색</legend> <div class="layer__inner"> <div class="search__input__wrap"> <div class="search__input"> <input type="search" name="query" placeholder="뉴스 · 종목 검색" aria-label="검색어 입력" autocomplete="off" class="inp-field" value=""> <button type="button" class="btn-inp-reset" style="display: none;"> <span class="blind">검색어 삭제</span> <i class="icon--cir-x"></i> </button> </div> <button type="submit" class="btn-search" style="display: none;"> <span class="blind">검색</span> </button> </div> <div class="search__auto__wrap"> <ul class="autocomplete-result"></ul> </div> <button type="button" class="btn-close"> <span class="blind">검색창 닫기</span> </button> </div> </fieldset> </form> </div> </div> <script> $(document).ready(function(){ // 검색 레이어 열고/닫기 $('.hk-top__search .btn-total-search').click(function() { $('.hk-top__search .btn-inp-reset').trigger('click'); $('.hk-top__search').toggleClass('active'); $('.hk-top__search__layer input[type=search]').focus(); }); $('.hk-top__search .btn-close').click(function() { $('.hk-top__search').removeClass('active'); }); $(document).on('mouseup',function(e){ if (!$(e.target).hasClass('hk-top__search__layer') && !$(e.target).parents().hasClass('hk-top__search__layer')) { $('.hk-top__search').removeClass('active'); }; }); // 검색어 입력시 종목정보 호출 $('.hk-top__search input[type=search]').on('keyup', function(){ if($(this).val().length < 2){ $('.hk-top__search .btn-inp-reset').hide(); $('.hk-top__search .btn-search').hide(); $('.hk-top__search .hk-top__search__layer').removeClass('auto'); return false; } $('.hk-top__search__layer .btn-inp-reset').show(); $('.hk-top__search__layer .btn-search').show(); $.get('https://www.hankyung.com/ext-api/search-autocomplete?keyword='+encodeURI($(this).val()), function(data, status) { if(data.length == 0){ $('.hk-top__search .hk-top__search__layer').removeClass('auto'); return; } $(".hk-top__search .autocomplete-result").html(''); $.each(data, function(idx, val){ $(".hk-top__search .autocomplete-result").append(` <li class="type-stock"> <a href="${val.url}" title="${val.code}"> <span class="code">${val.code}</span> <span class="name">${val.name}</span> <span class="category">${val.market}</span> </a> </li> `); }); $('.hk-top__search .hk-top__search__layer').addClass('auto'); }); }); // 검색어 삭제 $('.hk-top__search .btn-inp-reset').on('click', function(){ $('.hk-top__search input[type=search]').val(''); $('.hk-top__search .btn-inp-reset').hide(); $('.hk-top__search .btn-search').hide(); $('.hk-top__search .hk-top__search__layer').removeClass('auto'); }); }); </script> <!-- // 통합 검색 --> <!-- 로그인 창(2024.07.30 조각파일 바라보도록 수정) --> <div class="item hk-top__user"> <!-- 로그인전 --> <button type="button" class="btn-hk-user before-login" style="display: none;"> 로그인 </button> <!-- 로그인 후 --> <button type="button" class="btn-hk-user after-login" style="display: none;"> <span class="blind">회원 메뉴</span> </button> <div class="hk-user__layer"> <div class="layer-inner"> <!-- 로그인 전 --> <div class="hk-user__info before" style="display: none;"> <div class="hk-user__btns"> <a href="https://member.hankyung.com/apps.frame/sso.join" class="btn-join return-url" rel="nofollow"> <span class="txt">회원가입</span> </a> <a href="https://member.hankyung.com/apps.frame/login" class="btn-login return-url" rel="nofollow"> <span class="txt">로그인</span> </a> </div> <div class="info__panel"> <div class="info-item info-msg"> <p><strong>한국경제 회원이 되어 보세요</strong></p> <p>지금 바로 한국경제 회원으로 가입하시고, 독점 혜택을 누려보세요</p> </div> <ul class="info-item member-benefit"> <li>특별한 뉴스와 분석 보고서 접근</li> <li>주식 시장 및 경제 동향에 대한 최신 정보</li> <li>한경만의 독자적인 콘텐츠에 대한 접근</li> <li>이벤트 및 세미나 참가 기회</li> </ul> <p class="info-item txt"> 이미 회원이시면 <strong><a href="https://member.hankyung.com/apps.frame/login" class="return-url">로그인</a></strong>을 클릭해 주세요 </p> </div> <div class="hk-user__links"> <div class="item"> <a href="https://www.hankyung.com/help" class="item" rel="nofollow">고객센터</a> </div> </div> </div> <!-- 로그인 후 --> <div class="hk-user__info after" style="display: none;"> <div class="info__mypages"> <div class="my-item my-item-account"> <a href="https://member.hankyung.com/apps.frame/member.main" class="my-item__link return-url"> <div class="my-item__icon account-email-icon"></div> <div class="my-item__txt"> <p class="tit account-email"></p> <p class="desc">계정관리</p> </div> </a> </div> <!-- 2024.09.03 마이한경 주석 해제 --> <div class="my-item my-item-myhankyung"> <a href="https://www.hankyung.com/myhankyung" class="my-item__link"> <div class="my-item__txt"> <p class="tit">My한경</p> <p class="desc">기자 구독, 스크랩, 증권</p> </div> </a> </div> <p class="info-txt">한경 AI! 당신의 취향과 관심사를 분석하여 꼭 맞는 뉴스를 선별해드립니다.</p> <!-- <div class="my-item my-item-news"> <a href="https://www.hankyung.com/my-news" class="my-item__link"> <div class="my-item__txt"> <p class="tit">마이뉴스</p> <p class="desc">기자 구독 관리</p> </div> </a> </div> <div class="my-item my-item-stock"> <a href="https://markets.hankyung.com/my-stock" class="my-item__link"> <div class="my-item__txt"> <p class="tit">마이증권</p> <p class="desc">내 포트폴리오 관리</p> </div> </a> </div> --> <div class="my-item my-item-subscribe"> <a href="https://www.hankyung.com/pay" class="my-item__link"> <div class="my-item__txt"> <p class="tit">구독</p> <p class="desc">유료 상품</p> </div> </a> </div> </div> <div class="hk-user__links"> <div class="item"> <a href="https://member.hankyung.com/apps.frame/login.work.logout" class="return-url">로그아웃</a> </div> <div class="item"> <a href="https://www.hankyung.com/help" class="item" rel="nofollow">고객센터</a> </div> </div> </div> </div> <button type="button" class="btn-close-layer"> <span class="blind">회원 메뉴 닫기</span> </button> </div> </div> <script> // 로그인 여부 체크 function signInCheck(){ // 운영/개발서버 회원 도메인(member) 분기 let is_stg = false; if(location.host != location.host.replace("stg-", "") ){ is_stg = true; } const url = escape(document.location.href); $('.hk-top__user .hk-user__info a.return-url').each(function(index,element){ let member_url = $(element).attr('href'); if(is_stg == true){ member_url = member_url.replace("https://member.hankyung.com", "https://stg-member.hankyung.com"); } $(element).attr('href', member_url+'?url='+url); }); const user_id = $.cookie('UserId'); const tokenCookie = $.cookie('ssoToken'); if(!tokenCookie){ $('.hk-top__user .btn-hk-user.before-login').show(); $('.hk-top__user .hk-user__info.before').show(); $('.hk-top__user .btn-hk-user.after-login').remove(); $('.hk-top__user .hk-user__info.after').remove(); return false; } let checkFlag = true; if( $.cookie('ssoTokenCheckTime') && user_id){ const checkTime = $.cookie('ssoTokenCheckTime'); const today = new Date().toISOString().substring(0,10); if( checkTime == today ) checkFlag = false; } if(!checkFlag){ setSingInfo({result_code:'0000'}); return false; } // 2024.09.26 운영/stg 토큰 구분 추가 tokenUrl = "https://member.hankyung.com/apps.frame/sso.check.token"; if(is_stg == true){ tokenUrl = "https://stg-member.hankyung.com/apps.frame/sso.check.token" } $.ajax({ type : "POST", url : tokenUrl, crossDomain: true, dataType: 'jsonp', jsonp: 'jsonp_callback', data : {'token' : tokenCookie, 'key' : "a8bdf898783883b64503b8915deeb57767f935a24daf44150723299c01c8898a", 'fn' : "setSingInfo" } }); } function setSingInfo(result){ if(result.result_code != "0000"){ $('.hk-top__user .btn-hk-user.before-login').show(); $('.hk-top__user .hk-user__info.before').show(); $('.hk-top__user .btn-hk-user.after-login').remove(); $('.hk-top__user .hk-user__info.after').remove(); return false; } $('.hk-top__user .btn-hk-user.before-login').remove(); $('.hk-top__user .hk-user__info.before').remove(); // 브라우저 종료시 만료되는 쿠키를 셋팅한다. $.cookie('ssoTokenCheckTime', new Date().toISOString().substring(0,10), { expires: null, path: '/', domain: 'hankyung.com'}); // 이름대신 통합회원ID 입력 let iconLoginType = 'icon-mylogin-email'; if($.cookie("login_type")){ iconLoginType = 'icon-mylogin-'+$.cookie("login_type"); } const textLoingTypes = { 'icon-mylogin-email':'한경으로 로그인', 'icon-mylogin-kakao':'카카오로 로그인', 'icon-mylogin-naver':'네이버로 로그인', 'icon-mylogin-google':'구글로 로그인', 'icon-mylogin-apple':'애플로 로그인' } const textLoingType = textLoingTypes[iconLoginType]; $('.hk-top__user .hk-user__info.after .my-item-account .my-item__icon').html('<span class="'+iconLoginType+'"><span class="blind">'+textLoingType+'</span></span>'); $('.hk-top__user .hk-user__info.after .my-item-account .my-item__txt .account-email').text($.cookie("SSOid")); $('.hk-top__user .btn-hk-user.after-login').show(); $('.hk-top__user .hk-user__info.after').show(); } $(document).ready(function(){ signInCheck(); // 회원 레이어 열고/닫기 $('.btn-hk-user').on("click", function() { $('.hk-top__user').toggleClass('active'); }); $('.hk-user__layer .btn-close-layer').on("click", function() { $('.hk-top__user').removeClass('active'); }); // 레이어닫기 $(document).on('mouseup',function(e){ if (!$(e.target).hasClass('hk-user__layer') && !$(e.target).parents().hasClass('hk-user__layer')) { $('.hk-top__user').removeClass('active'); }; }); }); </script> <!-- // 로그인 창 --> </div> </div> </div> <div class="promotion-nav-wrap"> <div class="promotion-nav"></div> <div class="promotion-nav-all"><ul></ul></div> </div> <script> if($.fn.slick == undefined){ $('head').append('<link rel="stylesheet" href="https://hkstatic.hankyung.com/resource/common/library/slick/v1.8.1/slick.css">'); slickScript = document.createElement('script'); slickScript.src = "https://hkstatic.hankyung.com/resource/common/library/slick/v1.8.1/slick.min.js"; document.head.appendChild(slickScript); } function setSectionNavigationPostion(){ let path = document.location.pathname; if(path != '/' && path.lastIndexOf('/') == path.length -1){ path = path.slice(0, -1); } let menuarray = path.split("/"); menuarray.shift(); if(menuarray.length == 1 && !path.includes('all-news')){ return false; } // console.log(path); $('.section__nav .section__gnb > li > a').each(function(index, element){ // 2024.11.07 url에 상대경로 있는 경우 const url = new URL($(element).attr('href'), location.origin); let linkpath = url.pathname; if(linkpath.lastIndexOf('/') == linkpath.length -1){ linkpath = linkpath.slice(0, -1); } if(path == linkpath){ $(element).closest('li').addClass('on'); return false; } }); $('.section__nav .section__gnb .nav-dropdown__menu a').each(function(index, element){ // 2024.11.07 url에 상대경로 있는 경우 const url = new URL($(element).attr('href'), location.origin); let linkpath = url.pathname; if(linkpath.lastIndexOf('/') == linkpath.length -1){ linkpath = linkpath.slice(0, -1); } if(path == linkpath){ $(element).closest('li.nav-dropdown').addClass('on'); return false; } }); } $(function () { let is_stg = false; if(location.host != location.host.replace("stg-", "") ){ is_stg = true; } // 2024.07.30 스크롤이 0일때는 버튼 미노출, 스크롤이 0보다 크면 버튼 노출되도록 수정 by yongt // $(window).scroll(function(){ // if($(this).scrollTop() > 0){ // $("html").addClass("isSticky"); // }else{ // $('html').removeClass('isSticky'); // } // }); // 2024.10.07 hk-header 높이에 따라 html sticky class 적용되도록 수정 by yongt // Sticky header let headerTop = $('.hk-header').offset().top; let headerH = $('.hk-header').outerHeight(); // 초기 .hk-header 높이 세팅(fixed 후 스크롤 움직임 방지) $('.hk-header').css('height',headerH); // 스크롤이 헤더 영역을 지나면 html태그에 .isSticky 토글 $(window).scroll(function() { let winScr = $(this).scrollTop(); if (winScr > headerTop + headerH) { $('html').addClass('isSticky'); } else { $('html').removeClass('isSticky'); } }); setSectionNavigationPostion(); // 프로모션 정보 호출 let promotionUrl = 'https://www.hankyung.com/ext-api/promotion'; if(is_stg == true){ promotionUrl = 'https://stg-www.hankyung.com/ext-api/promotion'; } $.get(promotionUrl, function(data, status){ if(data.length == 0){ $('.promotion-nav-wrap').remove(); return; } $.each(data, function(idx, val){ $(".promotion-nav-wrap .promotion-nav").append('\ <div class="item">\ <a href="'+val.link+'" '+(val.isblank == 'Y' ? 'target="_blank" rel="nofollow"' : '')+'>'+val.title+'</a>\ </div>\ '); $(".promotion-nav-wrap .promotion-nav-all ul").append('\ <li>\ <a href="'+val.link+'" '+(val.isblank == 'Y' ? 'target="_blank" rel="nofollow"' : '')+'>'+val.title+'</a>\ </li>\ '); }); $('.promotion-nav a, .promotion-nav-all').on({ mouseenter: function () { $('.promotion-nav-all').addClass('on'); }, mouseleave: function () { $('.promotion-nav-all').removeClass('on'); } }); $('.promotion-nav').slick({ vertical: true, verticalSwiping: true, arrows: false, dots: false, autoplay: true, speed: 300, pauseOnHover: false, }); }); // gnb 메뉴 활성화 blur 처리 $('.nav-dropdown[data-event="hover"]').on('mouseout',function(){ $(this).find('.nav-dropdown__toggle, .nav-link').blur(); }); // 2024.10.31 프로모션 배너 정보 호출 추가 let gnb_banner_url = "https://www.hankyung.com/ext-api/gnb-banner"; if(is_stg == true){ gnb_banner_url = "https://stg-www.hankyung.com/ext-api/gnb-banner"; } $.get(gnb_banner_url, (data) => { if(data){ $(".banner-box").append(` <a href="${data.URL}" ${data.IS_OUTER == 'Y' ? 'target="_blank"' : ''}> <img src="${data.IMG2_URL}" alt="${data.ALT}"> </a> `); }else{ $(".banner-box").remove(); } }); }); </script> <div class="section__gnb__wrap"> <div class="section__logo__area"> <h1 class="section__logo"> <a href="https://www.hankyung.com/esg" class="section__title logo__esg"> <span class="blind">한경ESG</span> </a> </h1> </div> <nav class="section__nav" aria-label="section navigation"> <ul class="section__gnb"> <li><a href="https://www.hankyung.com/esg/cover" class="nav-link">커버 스토리</a></li> <li><a href="https://www.hankyung.com/esg/issue" class="nav-link">이슈</a></li> <li><a href="https://www.hankyung.com/esg/special" class="nav-link">스페셜 리포트</a></li> <li><a href="https://www.hankyung.com/esg/global" class="nav-link">글로벌</a></li> <li><a href="https://www.hankyung.com/esg/leader" class="nav-link">리더</a></li> <li><a href="https://www.hankyung.com/esg/learning" class="nav-link">러닝</a></li> <li><a href="https://www.hankyung.com/esg/invest" class="nav-link">투자</a></li> <li><a href="https://www.hankyung.com/esg/now" class="nav-link"><span class="txt-en">ESG NOW</span></a></li> <li><a href="https://event.hankyung.com/esgclub" class="nav-link" target="_blank"><span class="txt-en">ESG</span> 클럽</a></li> <li><a href="https://www.hankyung.com/esg/guide" class="nav-link">구독신청</a></li> <!-- <li class="nav-dropdown" data-event="hover"> <a href="https://www.hankyung.com/esg/guide" class="nav-link nav-dropdown__toggle">구독신청</a> <div class="nav-dropdown__menu"> <div class="nav-dropdown-inner"> <ul class="nav__list"> <li><a href="https://www.hankyung.com/esg/guide">구독신청</a></li> <li><a href="https://www.hankyung.com/esg/mypage/pay">구독내역</a></li> <li><a href="https://www.hankyung.com/help/faq/esg">자주하는 질문</a></li> </ul> </div> </div> </li> --> <li><a href="https://magazine.hankyung.com/emagazine/esg" class="nav-link" target="_blank" rel="nofollow">e매거진</a></li> <li><a href="https://www.hankyung.com/esg/gx200" class="nav-link">한국 <span 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</button> <div class="hk__tooltip top"> 프린트 </div> </li> </ul> </div> </div> <div class="article-body-wrap"> <div class="summary"> ESG 공시 의무화를 앞두고 그린워싱을 방지하기 위한 대책을 마련해야 한다는 주문이 나온다. 이를 위해선 ESG 공시 시스템을 조기 안착시키고 지속가능성 보고서 등을 통해 나가는 ESG 관련 문구와 숫자를 점검해야 할 필요가 있다. ESG 공시 의무화가 얼마 남지 않았다. </div> <div class="article-body" id="articletxt" itemprop="articleBody"> <strong>[한경ESG] ESG클럽 출범식</strong> <figure class="article-figure"> <div class="figure-img"> <img src="https://img.hankyung.com/photo/202406/01.37141269.1.jpg" alt="이한상 한국회계기준원 원장이 서울 중구 웨스턴조선호텔에서 열린 ESG클럽 출범식에서 기조연설을 하고 있다. 사진=김범준 기자"> </div> <figcaption class="figure-caption" style="width:1200px;">이한상 한국회계기준원 원장이 서울 중구 웨스턴조선호텔에서 열린 ESG클럽 출범식에서 기조연설을 하고 있다. 사진=김범준 기자</figcaption> </figure> “ESG(환경·사회·지배구조) 공시의 본격화를 앞두고 규제 기관과 시민단체가 그린워싱에 주목하고 있다. 회사의 매출액은 브랜드 가치의 함수다. 그린워싱은 가장 확실하게 회사의 브랜드 가치를 파괴한다. ESG 공시를 잘하는 것도 좋지만, 엉터리로 하지 않도록 조심해야 할 시점이다.”<br /><br />이한상 한국회계기준원 원장이 6월 24일 서울 소공동 웨스틴 조선 서울에서 열린 ‘2024 대한민국 ESG클럽 출범식’에서 한 말이다. 그는 한국뿐 아니라 미국, 영국, 프랑스 등이 친환경 마케팅, 허위 과장광고를 강력하게 규제하고 있어 ESG 공시를 추진하는 과정에서 그린워싱을 회피할 준비를 해야 한다고 주문했다.<br /><br /><strong>ESG 공시의무화, EU</strong>·美<strong> 등 고려할 때 지연 어려워</strong><br /><br />국내 기업의 ESG 공시의무화 시점이 얼마 남지 않았다. 한국회계기준원은 지난 4월 30일 한국형 지속가능성 공시기준(KSSB) 공개 초안을 발표했다. 8월 말까지 민간 의견을 수렴해 올해 내 최종안을 공표할 예정이다.<br /><br />금융위원회는 공식적으로 국내 기업의 ESG 공시의무화 시점을 2026년 이후로 미뤘다. 그러나 ESG 평가업계에서는 다른 국가의 의무화 시점을 고려할 때 공시를 2027년 이후로 미루는 것은 쉽지 않다고 본다. 특히 유럽연합(EU)의 기업지속가능성보고지침(CSRD) 의무화가 올해(2024년 정보 2025년 공시) 시작됐고, 미국 증권거래위원회(SEC)도 유동 시가총액 7억 달러(약 9750억원) 이상 상장사의 기후 공시의무화 일정을 2026년(2025년 정보를 2026년 공시)으로 정해 더 이상 지체하기도 부담스러운 상황이다. <br /><br />이와 관련해 이 원장은 “다수 국내 기업이 2028년 정보를 2029년 공시하자고 요구하고 있으나 이는 다른 나라와 비교하면 늦은 데다 국제적 정합성 문제도 있다. 국부펀드의 요구로 시작된 ESG 공시가 지연되면 소위 잼버리 사태가 발생할 수 있다. 준비가 안 된 상태에서 시작하면 반드시 실수가 나올 수밖에 없다”고 우려했다. KSSB 위원장을 겸임하고 있는 이한상 원장은 금융위와 ESG 공시의무화 일정을 협의하고 있다.<br /><br />그는 “미국의 기후 공시와 관련해서도 미 SEC가 스코프 3(총외부배출량)를 제외하면서 공시 일정을 앞당겼다. SEC 의장은 정치적으로 임명되나 글로벌 기업은 이와 무관하게 지속가능성기준위원회(ISSB) 기준서 등 국제기준을 활용해 대비하고 있다”며 “국내 기업도 2029년 이전으로 공시의무화 시점이 결정되는 것을 감안해 대비해야 한다”고 주문했다.<br /><br />ESG 공시를 바라보는 관점도 넓힐 것을 요구했다. ESG 정보를 자본시장이 적극적으로 받아들이는 상황에서 공시를 왜 해야 하는지 의문을 품는 것은 현실 감각이 떨어진다는 취지에서다. 그는 “기후변화와 관련한 물리적, 전환 위험과 관련해 탄소를 감축하기 위한 가격 조정 메커니즘이 시장에서 유연하게 작동하고 있으나 일부 기업은 여전히 ESG 공시를 왜 하는지조차 모르는 경우가 있다”며 “더 이상 규제 준수(컴플라이언스) 관점에서 ESG 공시를 바라보면 안 된다”고 강조했다.<br /><br /><strong>믿기 어려운 ESG 데이터, 시스템 안정화 시급 </strong><br /><br />그가 ESG 공시 이전에 그린워싱에 대비해야 한다고 강조하는 것은 국내 주요 대기업의 지속가능경영 보고서를 통해 나간 데이터도 신뢰하기 어려워서다. 국내 주요 대기업 최고 재무 담당자(CFO)와의 일화를 예로 들며 “다른 기업 임원은 지속가능경영 보고서를 통해 나간 숫자를 검토하고 화들짝 놀랐다”며 “도저히 믿기 어려운 숫자가 다수 나왔기 때문”이라고 했다. 그는 일부 대기업의 경우 ESG 공시 시스템을 구축하고 안정화하는 데 3년 가까이 걸린다고 토로했다며, 이를 고려하면 지금 당장 준비해도 2027년 적격한 공시를 할 수 있는 만큼 ESG 공시를 서둘러야 한다고 강조했다.<br /><br />이와 관련해 공정거래위원회도 2023년 9월부터 환경 관련 표시 광고에 관한 심사지침을 개정해 시행하고 있다. 일부 단계에서 제품의 환경성이 개선되었다고 해도 원료 획득, 생산, 유통, 사용, 폐기 전 과정을 고려할 때 그 효과가 상쇄되거나 오히려 감소한 경우 환경성이 개선된 것처럼 표시하거나 광고하면 안 된다. ESG 공시에 앞서 제품과 서비스의 전과정평가 또는 탄소발자국 측정이 요구되는 배경이다. 금융위도 기후변화에 대한 국제적 대응 추세를 반영해 기후 리스크 관리, 그린워싱 방지 등을 위한 방안을 마련하고 있으며, 녹색 여신 관리지침 제정 등 관련 제도를 정비하고 있다.<br /><br />그린워싱을 포착하는 기술도 발달해 더욱 철저히 대비해야 한다는 것이 이 원장의 설명이다. 그는 “일부 투자자는 인공위성을 띄워 공장의 이산화황 배출 정보 등을 수집·검토하고 차량 주차 대수, 사람의 출입도 확인하고 있다”며 “기업이 뭔가를 숨기기 어려운 환경이므로 물리적 전환 위험과 관련해 정확한 공시를 해야 한다”고 주문했다.<br /><br />투자업계에 따르면 국내외 기업들은 ESG 공시, 그린워싱과 관련한 소송을 가장 두려워하고 있다. 미국의 그린 가이드, 영국의 그린 클레임 코드 같은 친환경 마케팅, 허위 과장광고를 단속하는 강력한 규제가 지속적으로 개정·개편되고 있고, 이를 토대로 시민단체가 지속가능경영 보고서 등을 검토하고 소송을 제기하고 있어서다.<br /><br />끝으로 이 원장은 “지속가능경영 보고서를 홍보 관점에서 작성하는 기업이 여전히 많아 문제 소지가 있다”며 “이제 ESG를 CSR(기업의 사회적책임), IR, PR 차원에서 접근하는 것을 넘어 대주주나 대표자가 경영 전략과 사업모델 차원에서 챙겨야 하는 과제라는 점을 분명히 해야 한다. 위험관리 수단, 할인율을 낮추는 금융적 접근에서 나아가 신기술, 신제품, 동반성장까지 ESG 관점에서 고려해야 제대로 된 공시를 시작할 수 있다”고 말했다.<br /><br /><strong>2024 대한민국 ESG클럽 출범</strong><br /><br />한국경제신문, 연세대 동반경영연구센터와 IBS컨설팅컴퍼니는 지난 6월 24일 2024 대한민국 ESG클럽 출범식을 거행했다. 대한민국 ESG클럽은 국내 기업의 ESG 경영 확대를 돕기 위해 발족한 모임이다. ESG 경영 부서 책임자로 구성된 커뮤니티로, ESG 관련 서비스를 한곳에 모아 공유한다.<br /><br />회원사를 대상으로 월례포럼을 열어 각계 전문가들이 최신 ESG 이슈를 분석해준다. 한국경제신문과 연세대, IBS컨설팅이 공동개발한 ESG 평가 모델을 기반으로 기업별 강점과 약점을 분석한 보고서도 제공한다. 전용 홈페이지를 통해 〈한경ESG〉 등 한경미디어그룹의 뉴스 콘텐츠를 열람할 수 있다.<br /><br />이승균 기자 csr@hankyung.com </div> </div> <div class="empathy-wrap not_personal_service"> <button type="button" class="btn-like" data-kind="1" data-reaction="good" onclick="clickReaction('202406259276i', 1, this)"> <svg x="0" y="0" width="26" height="28" viewBox="0 0 25.3 25.5"> <path class="svg-icon" d="M24.7,11c-1-1.4-2.9-1.4-3.2-1.4h-4.9c-0.1,0-0.2-0.1-0.2-0.1c0-0.1-0.1-0.2,0-0.3c0.4-0.6,0.6-1.1,0.8-1.4 c0.5-1,2-4.4-0.3-6.7c-1-1-2.2-1.3-3.4-1c-0.8,0.2-1.4,0.7-1.9,1.4L6,9.6H1c-0.6,0-1,0.5-1,1v13.8c0,0.6,0.5,1,1,1h5.5h10.4 c0.7,0,1.3-0.1,2-0.4c1.3-0.5,2.3-1.5,2.9-2.8l0-0.1c0.7-1.5,2.3-4.9,3.1-7.2C25.5,13.4,25.4,12,24.7,11z M2.1,11.7h3.4v11.7H2.1 V11.7z M23,14.3c-0.7,2.1-2.3,5.5-3,7l0,0.1c-0.4,0.8-1,1.5-1.8,1.8c-0.4,0.2-0.9,0.3-1.3,0.3H7.5V11l5.7-8.3 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